Specializovaný finanční úřad jako nový subjekt daňové správy

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Title in English	Specilized Financial Authority – New Entity within the Tax Administration
Authors	ŠULCOVÁ Eva
Year of publication	2012
Type	Article in Proceedings
Conference	Sborník CEPS MU: Vybrané příspěvky k tematické náplni modulů projektu Centrum ekonomických a právních studií Masarykovy univerzity (reg. č. CZ.1.07/2.4.00/12.0055)
MU Faculty or unit	Faculty of Law
Citation
Field	Law sciences
Keywords	specialized tax authority; tax administration; local financial authorities; specified entities
Description	The Specialized financial authority, which has been established as of 1 January 2012, represents a new entity within the tax administration in the Czech Republic. The establishment means an implementation of an approach towards particularly defined tax payers which has been successfully applied in other European states, and partially also in the Czech Republic. This paper provides a summary of activities and legislation of this specialized authority.
Related projects:	Masaryk universitie's center for Economic and Law Studies